https://www.taxtmi.com/caselaws?id=770263 The SC dismissed the Special Leave Petitions due to unexplained delay of over 370 days and lack of merit. The HC had allowed the petitions directing the respondent to pay interest on the refund claim from the date of TDS deposit to refund under section 244A of the Act, 1961, recognizing the delay in filing returns was condoned under section 119(2)(b), and that TDS was wrongly deducted under section 194C instead of 194A. The SC found no reason to interfere with the HC's order but rejected the petitions on procedural and substantive grounds. en-us Fri, 02 May 2025 00:00:00 +0530 Mon, 04 Aug 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770263 The SC dismissed the Special Leave Petitions due to unexplained delay of over 370 days and lack of merit. The HC had allowed the petitions directing the respondent to pay interest on the refund claim from the date of TDS deposit to refund under section 244A of the Act, 1961, recognizing the delay in filing returns was condoned under section 119(2)(b), and that TDS was wrongly deducted under section 194C instead of 194A. The SC found no reason to interfere with the HC's order but rejected the petitions on procedural and substantive grounds. Case-Laws Income Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770263